1975 (10) TMI 96

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..... f the Central Excise Rules, 1944 without invoking the same in the show cause notice. It has also been observed that the Supdt. has not applied his own mind in arriving at his findings because he has on a very large scale depended on the order of the Assistant Collector in a similar case. The Assistant Collector order is C. No. V (29A) 15/69/70/260 dated 4-12-1974 (S. No. 59/74). I, therefore, set .....

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..... court directly without availing the statutory remedies. 3. The learned Government Pleader also stated that the departmental authorities would consider the appeal if the petitioner prefers one with an application for the condonation of the delay. As there is a change in the personnel of the departmental authorities, who are alleged to have given trouble to the petitioner, I feel it just and pro .....

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